{ "article": { "LEGIARTI000048933094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A822-11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048933094", "URL": "article/LEGI/ARTI/00/00/48/93/30/LEGIARTI000048933094.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006927732", "@num": "3", "#text": "Arrêté du 4 février 1993 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000362281", "@nortexte": "JUSC9320038A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-04" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048870614", "@num": "6", "#text": "Arrêté du 28 décembre 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048933061", "@num": "A822-17", "#text": "Code de commerce - art. A822-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242607", "@num": "L822-1", "#text": "Code de commerce - art. L822-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163529", "@num": "A822-18", "#text": "Code de commerce. - art. A822-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048884222", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Des conditions d'accès à la profession", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048884220", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048884218", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048884214", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163597", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048932974", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163776", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020163543", "@fin": "2013-07-01", "@num": "A822-11", "@etat": "MODIFIE", "@debut": "2009-01-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146400", "@fin": "2024-01-01", "@num": "A822-11", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048933094", "@fin": "2999-01-01", "@num": "A822-11", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le garde des sceaux, ministre de la justice, publie au Journal officiel de la République française la liste des candidats autorisés à se présenter à l'épreuve.
\n
\n La date et le lieu des épreuves sont notifiés par voie de convocation individuelle.

" } }, "LEGIARTI000006242607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-17", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006242607", "URL": "article/LEGI/ARTI/00/00/06/24/26/LEGIARTI000006242607.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X822L001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039345296", "@num": "15-6", "#text": "Décret du 16 août 1901 - art. 15-6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1901-08-16" }, { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000034660364", "@num": "241-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "LEGIARTI000032258838", "@num": "241-3-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-3-2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006713998", "@num": "101", "#text": "Loi n°2003-706 du 1 août 2003 - art. 101 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714008", "@num": "102", "#text": "Loi n°2003-706 du 1 août 2003 - art. 102 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714014", "@num": "103", "#text": "Loi n°2003-706 du 1 août 2003 - art. 103 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006203403", "@num": "29", "#text": "Décret n°2007-179 du 9 février 2007 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641470", "@nortexte": "JUSC0720068D", "@numtexte": "2007-179", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255932", "@num": "5", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255937", "@num": "6", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255934", "@num": "7", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018824028", "@nortexte": "AGRP0810683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "LEGIARTI000043982203", "@num": "140", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000048539982", "@num": "9", "#text": "Décret n°2008-876\n du 29 août 2008 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019390954", "@nortexte": "JUSC0802157D", "@numtexte": "2008-876", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-29" }, { "@id": "LEGIARTI000032258828", "@num": "Annexe", "#text": "Décret du 22 juin 2010 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022387440", "@nortexte": "ESRS1010768D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-22" }, { "@id": "LEGIARTI000029687529", "#text": "DÉCRET n°2014-1278 du 23 octobre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675697", "@nortexte": "JUST1419207D", "@numtexte": "2014-1278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000032258802", "#text": "DÉCRET n°2015-532 du 13 mai 2015 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591585", "@nortexte": "AFSH1505277D", "@numtexte": "2015-532", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-13" }, { "@id": "LEGIARTI000032258784", "#text": "Décret n°2015-1829 du 29 décembre 2015 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031740005", "@nortexte": "MENS1503796D", "@numtexte": "2015-1829", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000032253009", "@num": "46", "#text": "Ordonnance n°2016-315 du 17 mars 2016 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032251241", "@nortexte": "JUSC1602988R", "@numtexte": "2016-315", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000036258724", "#text": "Arrêté du 14 décembre 2017 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036240374", "@nortexte": "SSAS1735388A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-14" }, { "@id": "LEGIARTI000050814284", "#text": "Arrêté du 24 avril 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036847980", "@nortexte": "SSAS1811636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-24" }, { "@id": "LEGIARTI000037482744", "@num": "18", "#text": "Décret n°2018-872 du 9 octobre 2018 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037481717", "@nortexte": "JUSC1820481D", "@numtexte": "2018-872", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-09" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000039461329", "#text": "Arrêté du 29 novembre 2019 - art. 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ANNEXE 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041623465", "@nortexte": "AGRT2005281A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-20" }, { "@id": "LEGIARTI000043700153", "@num": "6", "#text": "Décret n°2021-803 du 23 juin 2021 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699553", "@nortexte": "SSAH2117950D", "@numtexte": "2021-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-23" }, { "@id": "LEGIARTI000043765123", "@num": "1", "#text": "Décret n°2021-899 du 6 juillet 2021 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043763970", "@nortexte": "ECOA2114611D", "@numtexte": "2021-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-06" }, { "@id": "LEGIARTI000045697883", "@num": "15", "#text": "Décret n°2022-729 du 28 avril 2022 - art. 15 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000045696390", "@nortexte": "JUSC2206505D", "@numtexte": "2022-729", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGIARTI000047619769", "@num": "6", "#text": "Décret n°2023-424 du 31 mai 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047619081", "@nortexte": "SPRH2312799D", "@numtexte": "2023-424", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGIARTI000048870007", "@num": "19", "#text": "Décret n°2023-1394 du 30 décembre 2023 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000048735301", "@nortexte": "JUSC2327667D", "@numtexte": "2023-1394", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-30" }, { "@id": "LEGIARTI000048933094", "@num": "A822-11", "#text": "Code de commerce - art. 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Nul ne peut exercer les fonctions de commissaire aux comptes s'il n'est préalablement inscrit sur une liste établie à cet effet.
\n
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R822-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956324", "@num": "R822-3", "#text": "Code de commerce - art. R822-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956536", "@num": "R822-33", "#text": "Code de commerce - art. R822-33 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956528", "@num": "R822-35", "#text": "Code de commerce - art. R822-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955839", "@num": "R822-36", "#text": "Code de commerce - art. R822-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955832", "@num": "R822-53", "#text": "Code de commerce - art. R822-53 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955825", "@num": "R822-54", "#text": "Code de commerce - art. R822-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048891126", "@num": "R822-6", "#text": "Code de commerce - art. R822-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032956302", "@num": "R822-7", "#text": "Code de commerce - art. R822-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539916", "@num": "R822-8", "#text": "Code de commerce - art. R822-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006222522", "@num": "L221-10", "#text": "Code de commerce. - art. L221-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223357", "@num": "L223-38", "#text": "Code de commerce. - art. L223-38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226169", "@num": "L225-227", "#text": "Code de commerce. - art. L225-227 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235074", "@num": "L612-1", "#text": "Code de commerce. - art. L612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006235078", "@num": "L612-4", "#text": "Code de commerce. - art. L612-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039499668", "@num": "R221-10", "#text": "Code de l'environnement - art. R221-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909802", "@num": "D613-31", "#text": "Code de l'éducation - art. D613-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909773", "@num": "D114-10", "#text": "Code de la mutualité - art. D114-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039279837", "@num": "L114-38", "#text": "Code de la mutualité - art. L114-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909799", "@num": "R6141-58", "#text": "Code de la santé publique - art. R6141-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031555739", "@num": "L931-13", "#text": "Code de la sécurité sociale. - art. L931-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041684047", "@num": "30-21", "#text": "Code de procédure civile - art. 30-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909767", "@num": "R144-9", "#text": "Code des assurances - art. R144-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048909756", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957579", "@num": "R5141-25", "#text": "Code du travail - art. R5141-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032957574", "@num": "R6352-19", "#text": "Code du travail - art. R6352-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854241", "@num": "D511-10", "#text": "Code monétaire et financier - art. D511-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027854285", "@num": "D533-4", "#text": "Code monétaire et financier - art. D533-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031395399", "@num": "D755-2", "#text": "Code monétaire et financier - art. D755-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647916", "@num": "L213-11", "#text": "Code monétaire et financier - art. L213-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650798", "@num": "L214-79", "#text": "Code monétaire et financier - art. L214-79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654675", "@num": "L511-38", "#text": "Code monétaire et financier - art. L511-38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006655833", "@num": "L512-82", "#text": "Code monétaire et financier - art. L512-82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006679662", "@num": "R144-8", "#text": "Code monétaire et financier - art. R144-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681802", "@num": "R214-117", "#text": "Code monétaire et financier - art. R214-117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039344720", "@num": "R214-130", "#text": "Code monétaire et financier - art. R214-130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032258844", "@num": "L527-1-1", "#text": "Code rural - art. L527-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161406", "@fin": "2016-06-17", "#text": "Section 1 : De l'inscription et de la discipline.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000032258544", "@fin": "2024-01-01", "#text": "Section 1 : De l'inscription", "@debut": "2016-06-17" }, { "@id": "LEGISCTA000048535445", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146153", "@fin": "2024-01-01", "#text": "Chapitre II : Du statut des commissaires aux comptes.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535447", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146152", "@fin": "2024-01-01", "#text": "Chapitre Ier : De l'organisation et du contrôle de la profession.", "@debut": "2003-08-02" }, { "@id": "LEGISCTA000048535401", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissaires aux comptes.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133216", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2001-05-16" }, { "@id": "LEGISCTA000048535295", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113746", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006242607", "@fin": "2016-06-17", "@num": "L822-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032258594", "@fin": "2024-01-01", "@num": "L822-1", "@etat": "TRANSFERE", "@debut": "2016-06-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048535494", "@fin": "2999-01-01", "@num": "L822-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les fonctions de commissaire aux comptes sont exercées par des personnes physiques ou par des sociétés inscrites sur une liste établie par le Haut conseil du commissariat aux comptes, dans les conditions prévues aux articles L. 822-1-1 à L. 822-1-4.

II.-Une liste établie par le Haut conseil énumère les contrôleurs de pays tiers mentionnés au I de l'article L. 822-1-5.

\n
\n
\n
" } }, "LEGIARTI000048535494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L822-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535494", "URL": "article/LEGI/ARTI/00/00/48/53/54/LEGIARTI000048535494.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 32 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039345296", "@num": "15-6", "#text": "Décret du 16 août 1901 - art. 15-6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000668093", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1901-08-16" }, { "@id": "LEGIARTI000038503538", "@num": "83 septies", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 83 septies (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000038610592", "@num": "19-9", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 19-9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000038610596", "@num": "5", "#text": "LOI n° 87-571 du 23 juillet 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000034660364", "@num": "241-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "LEGIARTI000032258838", "@num": "241-3-2", "#text": "Décret n°91-1197 du 27 novembre 1991 - art. 241-3-2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356568", "@nortexte": "JUSX9110304D", "@numtexte": "91-1197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-11-27" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000595061", "#text": "LOI n° 2003-7 du 3 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006714135", "@num": "116", "#text": "Loi n°2003-706 du 1 août 2003 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000020143093", "@num": "14", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006203403", "@num": "29", "#text": "Décret n°2007-179 du 9 février 2007 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000641470", "@nortexte": "JUSC0720068D", "@numtexte": "2007-179", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-09" }, { "@id": "LEGIARTI000018255924", "@num": "1", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255932", "@num": "5", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255937", "@num": "6", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000018255934", "@num": "7", "#text": "Décret n°2008-242 du 10 mars 2008 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018254226", "@nortexte": "JUSC0803953D", "@numtexte": "2008-242", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-10" }, { "@id": "LEGIARTI000020784374", "#text": "Arrêté du 23 avril 2008 - art. 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I.-La mission de certification des informations en matière de durabilité prévue aux articles L. 22-10-36, L. 232-6-3 et L. 233-28-4 peut être réalisée par des auditeurs des informations en matière de durabilité exerçant au sein d'organismes tiers indépendants dans le respect des dispositions du présent chapitre.

II.-Pour l'application du présent chapitre :

1° “ Organisme tiers indépendant ” désigne une personne morale accréditée dans les conditions prévues à l'article L. 822-3 et inscrite sur la liste prévue à cet article ;

2° “ Auditeur des informations en matière de durabilité ” désigne une personne physique associée, actionnaire, dirigeante, y compris comme membre d'un organe de gestion, d'administration ou de surveillance, ou salariée d'un organisme tiers indépendant, qui remplit les conditions énumérées au II de l'article L. 822-4 et inscrite sur la liste mentionnée au I de l'article L. 822-4.

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A822-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163519", "@num": "A822-23", "#text": "Code de commerce - art. A822-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163517", "@num": "A822-24", "#text": "Code de commerce - art. A822-24 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163514", "@num": "A822-25", "#text": "Code de commerce - art. A822-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163512", "@num": "A822-26", "#text": "Code de commerce - art. A822-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163510", "@num": "A822-27", "#text": "Code de commerce - art. A822-27 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163508", "@num": "A822-28", "#text": "Code de commerce - art. A822-28 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655096", "@num": "A822-28-1", "#text": "Code de commerce - art. A822-28-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539906", "@num": "A822-28-10", "#text": "Code de commerce - art. A822-28-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047345232", "@num": "A822-28-11", "#text": "Code de commerce - art. A822-28-11 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047345221", "@num": "A822-28-12", "#text": "Code de commerce - art. A822-28-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655103", "@num": "A822-28-2", "#text": "Code de commerce - art. A822-28-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655142", "@num": "A822-28-3", "#text": "Code de commerce - art. A822-28-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655138", "@num": "A822-28-4", "#text": "Code de commerce - art. A822-28-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655131", "@num": "A822-28-5", "#text": "Code de commerce - art. A822-28-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655127", "@num": "A822-28-6", "#text": "Code de commerce - art. A822-28-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655122", "@num": "A822-28-7", "#text": "Code de commerce - art. A822-28-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539910", "@num": "A822-28-8", "#text": "Code de commerce - art. A822-28-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539926", "@num": "A822-28-9", "#text": "Code de commerce - art. A822-28-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655155", "@num": "A822-29", "#text": "Code de commerce - art. A822-29 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933146", "@num": "A822-3", "#text": "Code de commerce - art. A822-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036655149", "@num": "A822-30", "#text": "Code de commerce - art. A822-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163484", "@num": "A822-31", "#text": "Code de commerce - art. A822-31 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163482", "@num": "A822-32", "#text": "Code de commerce - art. A822-32 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020163480", "@num": "A822-33", "#text": "Code de commerce - art. A822-33 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048539941", "@num": "A822-34", "#text": "Code de commerce - art. A822-34 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933143", "@num": "A822-4", "#text": "Code de commerce - art. A822-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933133", "@num": "A822-5", "#text": "Code de commerce - art. A822-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933127", "@num": "A822-6", "#text": "Code de commerce - art. A822-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933121", "@num": "A822-7", "#text": "Code de commerce - art. A822-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933114", "@num": "A822-8", "#text": "Code de commerce - art. A822-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027146006", "@num": "A822-8-1", "#text": "Code de commerce - art. A822-8-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048933106", "@num": "A822-9", "#text": "Code de commerce - art. A822-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032254494", "@num": "L821-14", "#text": "Code de commerce - art. L821-14", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242459", "@num": "L821-2", "#text": "Code de commerce - art. L821-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524139", "@num": "L821-24", "#text": "Code de commerce - art. L821-24", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524645", "@num": "L821-27", "#text": "Code de commerce - art. L821-27", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242461", "@num": "L821-3", "#text": "Code de commerce - art. L821-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048524707", "@num": "L821-35", "#text": "Code de commerce - art. L821-35", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048525669", "@num": "L821-63", "#text": "Code de commerce - art. L821-63", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242504", "@num": "L821-7", "#text": "Code de commerce - art. L821-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904130", "@num": "L6313-1", "#text": "Code du travail - art. L6313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796446", "@num": "L114", "#text": "Code de l'action sociale et des familles - art. L114", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796672", "@num": "L146-9", "#text": "Code de l'action sociale et des familles - art. L146-9", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "D. 821-82", "@sens": "source", "@typelien": "CITATION" }, { "#text": "R. 821-81", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048735742", "@nor": "JUSC2335250A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2023 portant modification du titre II du livre VIII du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048735742", "@c_titre_court": "Arrêté du 28 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2023 portant modification du titre II du livre VIII du code de commerce", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048870597", "@c_titre_court": "Arrêté du 28 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-28", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048870610", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735754", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-44, Art. A821-45, Art. A821-46, Art. A821-47, Art. A821-48, Art. A821-49, Art. A821-50, Art. A821-51, Art. A821-52, Art. A821-53, Art. A821-54, Art. A821-55\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
Art. A821-1, Sct. Paragraphe 1 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au I de l'article L. 821-13, Sct. Paragraphe 2 : Des conditions d'inscription sur la liste des commissaires aux comptes mentionnée au II de l'article L. 821-13, Art. A821-6
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Sct. Section 2 : De la déontologie et de l'indépendance des commissaires aux comptes, Art. A822-28-1, Art. A822-28-2, Art. A822-28-3, Art. A822-28-4, Art. A822-28-5, Art. A822-28-6, Art. A822-28-7, Art. A822-28-8, Art. A822-28-9, Art. A822-28-10, Art. A822-28-11, Art. A822-28-12, Sct. Section 3 : De la responsabilité civile, Art. A822-29, Art. A822-30, Art. A822-31, Art. A822-32, Art. A822-33, Sct. Section 4 : Des sociétés de commissaires aux comptes, Sct. Sous-section 1 : Dispositions communes aux diverses sociétés, Sct. Sous-section 2 : Dispositions applicables aux sociétés civiles professionnelles, Sct. Sous-section 3 : Dispositions applicables aux sociétés autres que les sociétés civiles professionnelles, Sct. Sous-section 4 : Dispositions applicables aux sociétés en participation, Sct. Sous-section 5 : Des sociétés de participations financières de profession libérale de commissaires aux comptes, Art. A822-34\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-56, Art. A821-57, Art. A821-58, Art. A821-59, Art. A821-60\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-2, Art. A821-3, Art. A821-4, Art. A821-5, Art. A821-6, Art. A821-7, Art. A821-8, Art. A821-9, Art. A821-10, Art. A821-11, Art. A821-12, Art. A821-13, Art. A821-14, Art. A821-15, Art. A821-16, Art. A821-17, Art. A821-18, Art. A821-19, Art. A821-20, Art. A821-21, Art. A821-22, Art. A821-23\n
\n

\n
\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-24, Art. A821-26, Art. A821-25, Art. A821-27, Art. A821-28, Art. A821-29, Art. A821-30, Art. A821-31\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre Ier : Des commissaires aux comptes, Sct. Section 1 : Dispositions générales, Sct. Sous-section 2 : De la déontologie et de l'indépendance des commissaires aux comptes\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de commerce
\n Art. A822-1, Art. A822-2, Art. A822-2-1, Art. A822-3, Art. A822-4, Art. A822-5, Art. A822-6, Art. A822-7, Art. A822-8, Art. A822-8-1, Art. A822-9, Art. A822-10, Art. A822-11, Art. A822-11-1, Art. A822-12, Art. A822-13, Art. A822-14, Art. A822-15, Art. A822-16, Art. A822-17, Art. A822-18, Art. A822-19, Art. A822-20, Art. A822-21, Art. A822-22, Art. A822-23, Art. A822-24, Art. A822-25, Art. A822-26, Art. A822-27, Art. A822-28, Sct. Paragraphe 3 : Des recours contre les décisions de la commission régionale d'inscription\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-32, Art. A821-33, Art. A821-34, Art. A821-35, Art. A821-36, Art. A821-37, Art. A821-38, Art. A821-39, Art. A821-40, Art. A821-41, Art. A821-42, Art. A821-43\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Sous-section 3 : De la responsabilité civile, Sct. Sous-section 4 : Des sociétés de commissaires aux comptes, Sct. Paragraphe 1 : Dispositions communes aux diverses sociétés, Sct. Paragraphe 2 : Dispositions applicables aux sociétés civiles professionnelles, Sct. Paragraphe 3 : Dispositions applicables aux sociétés autres que les sociétés civiles professionnelles, Sct. Paragraphe 4 : Dispositions applicables aux sociétés en participation, Sct. Paragraphe 5 : Des sociétés de participations financières de profession libérale de commissaires aux comptes\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Art. A821-61\n
\n

\n
" } }, "LEGIARTI000048870614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048870614", "URL": "article/LEGI/ARTI/00/00/48/87/06/LEGIARTI000048870614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "A. 821-47 à A. 821-50", "@sens": "source", "@typelien": "CITATION" }, { "#text": "A. 821-52", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGISCTA000048884214", "#text": "Code de commerce - Chapitre II : Des organismes tiers indépendants... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884222", "#text": "Code de commerce - Paragraphe 1 : Des conditions d'accès à la prof... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884244", "#text": "Code de commerce - Paragraphe 2 : De l'établissement et de la tenu... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048884257", "#text": "Code de commerce - Paragraphe 3 : Des recours contre les décisions... 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L146-9", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048735742", "@nor": "JUSC2335250A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2023 portant modification du titre II du livre VIII du code de commerce", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048735742", "@c_titre_court": "Arrêté du 28 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 décembre 2023 portant modification du titre II du livre VIII du code de commerce", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048870597", "@c_titre_court": "Arrêté du 28 décembre 2023" } ], "@ministere": "Ministère de la justice", "@date_publi": "2023-12-31", "@date_signature": "2023-12-28", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048870614", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048735956", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
Art. A822-1, Art. A822-2, Art. A822-3, Art. A822-4, Art. A822-5, Art. A822-6, Art. A822-7, Art. A822-8, Art. A822-9, Art. A822-10, Art. A822-11, Art. A822-12, Art. A822-13, Art. A822-14, Art. A822-15, Art. A822-16, Art. A822-17, Art. A822-18, Art. A822-19\n
\n

\n
\n
\n
A créé les dispositions suivantes :

- Code de commerce
\n Sct. Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité, Sct. Section 1 : Dispositions générales, Sct. Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité, Sct. Sous-section 1 : De l'inscription, Sct. Paragraphe 1 : Des conditions d'accès à la profession, Sct. Paragraphe 2 : De l'établissement et de la tenue des listes, Sct. Paragraphe 3 : Des recours contre les décisions d'inscription, Sct. Sous-section 2 : De la déontologie et de l'indépendance des organismes tiers indépendants et des auditeurs des informations en matière de durabilité\n
\n

\n
" } }, "LEGIARTI000048933061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A822-17", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048933061", "URL": "article/LEGI/ARTI/00/00/48/93/30/LEGIARTI000048933061.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006927738", "@num": "9", "#text": "Arrêté du 4 février 1993 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000362281", "@nortexte": "JUSC9320038A", "@typelien": "CONCORDANCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-04" }, { "@id": "LEGIARTI000048870610", "@num": "4", "#text": "Arrêté du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048870614", "@num": "6", "#text": "Arrêté du 28 décembre 2023 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000048735742", "@nortexte": "JUSC2335250A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048933094", "@num": "A822-11", "#text": "Code de commerce - art. A822-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048884222", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Des conditions d'accès à la profession", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048884220", "@fin": "2999-01-01", "#text": "Sous-section 1 : De l'inscription", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048884218", "@fin": "2999-01-01", "#text": "Section 2 : Du statut des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048884214", "@fin": "2999-01-01", "#text": "Chapitre II : Des organismes tiers indépendants et des auditeurs des informations en matière de durabilité", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163597", "@fin": "2024-01-01", "#text": "TITRE II : Des commissaires aux comptes.", "@debut": "2009-01-21" }, { "@id": "LEGISCTA000048932974", "@fin": "2999-01-01", "#text": "TITRE II : Des commissaires aux comptes, des organismes tiers indépendants et des auditeurs des informations en matière de durabilité.", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020163776", "@fin": "2999-01-01", "#text": "LIVRE VIII : De quelques professions réglementées.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020163531", "@fin": "2024-01-01", "@num": "A822-17", "@etat": "MODIFIE", "@debut": "2009-01-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048933061", "@fin": "2999-01-01", "@num": "A822-17", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le jury est celui prévu au II de l'article A. 821-34.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006242607", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032258594", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048870610", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933094", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000048870614", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933094", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000048933061", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933094", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048535494", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000048933094", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048933094", "liens_entrants": true }

Article A822-11 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Code de commerce)